Channels :: FRELIP Discovery

Author: Roeleveld, Jennifer

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Income Tax Penalties and the Doctrine of Punishment

Similar Items: Income Tax Penalties and the Doctrine of Punishment

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An analysis of the income tax treatment of South African collective investment schemes in securities
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Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects
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Implications of tax reform in selected countries for taxation of income in agriculture
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Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms
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The source of income from the sale of goods electronically: an analysis of the division of the taxing rights in cross-border solutions
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The intended or unintended income tax consequences arising from losses on loans : a case study analysis
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Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners
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Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network
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A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)
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A comparative analysis of the meaning of 'mining operations' for income tax purposes
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Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy
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The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court)
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A group income tax system for South Africa
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Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962
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The income tax nature of derivatives hedges: A critical analysis of the classification of gains made hedging a capital share investment with a single stock futures contract
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Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?
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Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition.
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Conversion of shares: the tax implications
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Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax
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Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode
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A qualitative analysis of the international conformity of the proposed amendments to section 23M of the Income Tax Act No. 58 of 1962
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The extinction of 'intra-group' debt : a case study analysis of the interaction between sections 8(4)(m) and 20(1)(a)(ii) and the applicability of the eighth schedule to the Income Tax Act 58 of 1962
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An analysis of the anti-avoidance provision S.103 of the South African Income Tax act
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Tax consequences of the 2010 FIFA World Cup